The doctrine of merger was examined concerning the jurisdiction of the respondent to adjudicate stamp...

The doctrine of merger was examined concerning the jurisdiction of the respondent to adjudicate stamp duty u/ss 31 and 33 of the Indian Stamp Act, 1899. The respondent's power u/s 47A(3) to examine instruments for correctness of value or duty payable is barred by the two-year limitation period from the instrument's registration date. The petitioner filed the merger order on 07.12.2011, but the respondent issued a show-cause notice on 20.03.2014, beyond the two-year period. The Delhi Towers Ltd. case held that court orders are subject to stamp duty, and the definition of 'conveyance' u/s 2(10) is inclusive. However, as the petitioner and ACIPL were wholly-owned subsidiaries of a common parent company, the merger order was exempt from stamp duty under Notification no. 13 dated 25.12.1937. The show-cause notice and impugned order were quashed, and the petition was allowed. .....

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